Preheat the oven to 190C. Line a big baking paper with parchment paper.

Whisk all the ingredients for the cookies and fill a piping bag with star nozzle. Pipe a small cookies leaving some space between. It doesn't have to be perfect, when they are bake everything will be all right. Bake for 15' until bottoms are slighlty golden brown. Cool completely.

Whisk all the ingredients for the filling.

On one cookie spread some jam, on another some filling and sandwich them together. Dust with some powdered sugar, if desired.